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Administering Fiscal Regimes for Extractive Industries : A Handbook »
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
DOI: http://dx.doi.org/10.5089/9781475575170.071
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...
Back Matter »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...
Front Matter »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
This handbook is one of the first of its kind to focus attention on effectively administering revenues from extractive industries. It provides policymakers and officials in developing and emerging market economies...
Appendix 2. Illustrative Harmonized Administrative Framework for Natural Resource Taxation »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
To bring together some of the themes discussed in Chapter 4, this appendix sets out an illustration of rules that would streamline and harmonize natural resource tax administration...
Appendix 4. Sample Annual Report on Natural Resource Revenues »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
(1) Review of the natural resource sector. Broad description of main developments in national natural resource sector in year X. (2) Statement of responsibil...
Appendix 1. Special Natural Resource Tax Provisions »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
Natural Resource Valuation and Transfer Pricing The valuation of natural resource sales and gross revenues for the purpose of ad valorem royalties and profit-based taxes such as corp...
Appendix 3. The Role of Economic Modeling »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
Contract-based economic models are an important tool for natural resource tax policy, forecasting, and administration. An economic model is essentially a spreadsheet incorporating r...
Chapter 6. Administrative Capacity »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
Revenue administration clearly presents challenges to capacity. Natural resources are often found in developing economies, many of which struggle with routine clerical functions, let alone the difficult tech...
Chapter 5. Governance and Transparency »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
This chapter discusses governance and transparency of natural resource revenue administration, which must be considered in a broad context. Maximizing economic and social benefits from natural resource explo...
Chapter 3. Organization and Cooperation »
Source: Administering Fiscal Regimes for Extractive Industries : A Handbook
Series: Books
Author(s): Jack Calder
Publisher: INTERNATIONAL MONETARY FUND
Publication Date: 18 July 2014
ISBN: 9781475575170
Keywords: natural resource, natural resources, natural resource taxes, natural resource taxation, tax authority
Natural resource revenue administration takes place within a wider government policy and regulatory framework. This covers not just fiscal policy and regulation, but also natural resources management and ind...